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In respect of a significant component the group auditor has reviewed the group audit questionnaire and audit working papers of the component auditors and is not satisfied with the evidence and conclusion regarding the valuation of inventory, which is material in relation to the group accounts. The group auditor's next step should normally be to: A. Express a qualified group auditor's opinion 'except for' a material misstatement in respect of the valuation of inventory. B. Request written representation from the management of the significant component in relation to this item. C. Carry out additional tests himself. D. Ask the component auditor to carry out additional tests. |